The Resource Luces y sombras del impuesto digital = Lights and shades of the digital economy

Luces y sombras del impuesto digital = Lights and shades of the digital economy

Label
Luces y sombras del impuesto digital = Lights and shades of the digital economy
Title
Luces y sombras del impuesto digital = Lights and shades of the digital economy
Creator
Subject
Language
eng
Summary
As we approach the deadline for a multilateral solution to the corporate taxation of highly digitalized business - it was supposed to be approved by the end of 2020 - it is intellectually stimulating to realize how the BEPS Inclusive Framework has broken longstanding unquestionable taboos, such as the supremacy of transfer pricing or the bilateral nature of international tax relationships. At the same time, we have realized how strong political and administrative constraints ended up blocking the deal. In June 2020, the US withdrew from the discussions, making the consensus ratification by the BEPS Inclusive Framework in October 2020 and the G-20 in November virtually impossible. Regardless, the OECD has continued to pursue technical work, leaving the door open for a future deal. Therefore, in this article the authors examine the sustainability of the two pillars proposed by the OECD: the new taxing right for market jurisdictions where digital giants operate with a significant economic presence but without a permanent establishment, and the new multilateral anti-BEPS tax, the GloBE
Citation source
In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2020), no. 451 ; p. 5-38
http://library.link/vocab/creatorName
  • González Burgos, V
  • González de Frutos, U
Geographic coverage
  • Europe
  • European Union
Language note
Spanish
http://library.link/vocab/subjectName
  • digital economy
  • corporate income tax
  • tax treaty
  • transfer pricing
  • DST
  • significant economic presence
  • GloBE Proposal (OECD)
Label
Luces y sombras del impuesto digital = Lights and shades of the digital economy
Instantiates
Publication
Label
Luces y sombras del impuesto digital = Lights and shades of the digital economy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...